Understanding IFTA: Who Must File and What It Covers

What IFTA is

The International Fuel Tax Agreement (IFTA) lets carriers report and pay motor fuel use taxes for multiple member jurisdictions with a single quarterly filing through your base jurisdiction (usually where your fleet is registered).

Qualified motor vehicles

IFTA generally applies to vehicles used for highway purposes that are designed, maintained, or used to transport people or property and that meet weight or axle thresholds (commonly two axles and a gross vehicle weight over 26,000 pounds, or three or more axles regardless of weight). Your state or provincial motor carrier office makes the final determination for your operation.

What you track

Carriers allocate tax based on miles traveled in each jurisdiction and fuel purchased (and sometimes fuel used) according to the rules of each member jurisdiction. IFTA Mileage is built to help you organize trip-level mileage and fuel by state or province so those totals are easier to support at filing time.

Disclaimer

This article is general information only. Always confirm requirements with your base jurisdiction and a qualified tax or compliance professional.